The article points out that the increase in a share of intellectual assets in national economy is interfered by financial resources deconsolidation of the state and private investments in the implementation of scientific and technical projects and the introduction of commercializing the results of university research and development. These factors and also reduction of financial state obligations in the higher professional education at increase in expenses determine the relevance of the development of new theoretical and methodological approaches to measuring the cost of university research projects.
Keywords: differentiation of fund sources in research university, theory of investment in human capital, investment attractiveness of university research and development, financial and non-financial performance of investments, budgeting methodology, intellectual capital, process-oriented approach, budget of university research project, planned and actual project cost
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